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Lecture Fundamental accounting principles (21/e) - Chapter 12: Accounting for partnerships
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Lecture Fundamental accounting principles (21/e) - Chapter 12: Accounting for partnerships
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After completing this chapter you should be able to: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners,. | Accounting for Partnerships Chapter 12 Chapter 12: Accounting for Partnerships Partnership Form of Organization Partnership Agreement Voluntary Association Limited Life Taxation Unlimited Liability Mutual Agency Co-Ownership of Property C 1 Probably, the first thing new partners should do is prepare a partnership agreement. Without such an agreement, the Uniform Partnership Act will govern many of the key financial questions faced by the partners. A partnership has a limited life. Unless provision is made to the contrary, a partnership ceases to exist upon the death of a partner, the withdrawal of a partner, or the admission of a new partner. In a general partnership, each partner has unlimited liability for the acts of all other partners. Income or loss of the partnership flows through to the individual partners. Income or loss from the partnership is taxed as any other income received by an individual. Let’s look at three special types of partnerships. Organizations with Partnership Characteristics Limited Partnerships (LP) General partners assume management duties and unlimited liability for partnership debts. Limited partners have no personal liability beyond invested amounts. Limited Liability Partnerships (LLP) Protects innocent partners from malpractice or negligence claims. Most states hold all partners personally liable for partnership debts. Limited Liability Corporations (LLC) Owners have same limited liability feature as owners of a corporation. A limited liability corporation typically has a limited life. C 1 In a limited partnership, one partner is designated as the general partner. The general partner assumes management duties for the entire partnership. Normally, the general partner has unlimited liability and the other partners have no personal liability beyond the amounts invested in the partnership. Partners may form a limited liability partnership, or LLP. An LLP protects innocent partners from malpractice or negligence claims brought . | Accounting for Partnerships Chapter 12 Chapter 12: Accounting for Partnerships Partnership Form of Organization Partnership Agreement Voluntary Association Limited Life Taxation Unlimited Liability Mutual Agency Co-Ownership of Property C 1 Probably, the first thing new partners should do is prepare a partnership agreement. Without such an agreement, the Uniform Partnership Act will govern many of the key financial questions faced by the partners. A partnership has a limited life. Unless provision is made to the contrary, a partnership ceases to exist upon the death of a partner, the withdrawal of a partner, or the admission of a new partner. In a general partnership, each partner has unlimited liability for the acts of all other partners. Income or loss of the partnership flows through to the individual partners. Income or loss from the partnership is taxed as any other income received by an individual. Let’s look at three special types of partnerships. Organizations with .
TÀI LIỆU LIÊN QUAN
Lecture Fundamental accounting principles (21e) - Chapter 12: Accounting for partnerships
Lecture Fundamental accounting principles (21e) - Chapter 1: Accounting in business
Lecture Fundamental accounting principles (21e) - Chapter 5: Accounting for merchandising operations
Lecture Fundamental accounting principles (21e) - Chapter 18: Managerial accounting concepts and principles
Lecture Fundamental accounting principles (21e) - Chapter 4: Completing the accounting cycle
Lecture Fundamental accounting principles (21e) - Chapter 6: Inventories and cost of sales
Lecture Fundamental accounting principles (21e) - Chapter 9: Accounting for receivables
Lecture Fundamental accounting principles (21e) - Chapter 10: Plant assets, natural resources, and intangibles
Lecture Fundamental accounting principles (21e) - Chapter 19: Job order cost accounting
Lecture Fundamental accounting principles (21e) - Chapter 21: Cost allocation and performance measurement
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